The possession of tobacco products which have not been handled according to this subchapter by any person shall be prima facie evidence that that person intended to evade the tax thereon in order to cheat and defraud the State of Arkansas.
Possession of improperly handled products as prima facie evidence
Ark. Code Ann. § 26-57-246 — under State Privilege Taxes.
Ark. Code Ann. § 26-57-246